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Publications
Books
El fracaso de la reforma fiscal de 1961 [The failure of the 1961 fiscal reform], (with Luis Aboites Aguilar), El Colegio de México, Mexico, 2012.
Articles
“The Superfluous Congress: Executive Dominance and Business Lobbying in Mexico's 2013 Tax Reform” Mexican Studies, 37:1, pp. 93-122, 2021.
“Una hacienda local pobre: qué explica la recaudación predial en México”, [Poor local governments: what explains the property tax collection in Mexico], Estudios Demográficos y Urbanos, 36:1, pp. 49-88, 2021.
“Los límites de la recaudación predial en los municipios urbanos de México: un estudio de casos”, [The property tax limits in Mexican urban municipalities], Estudios Demográficos y Urbanos, 33:3, pp. 601-637, 2018.
“A Tale of Two Taxes: the Diverging Fates of the Federal Property and Income Tax Decrees in post-Revolutionary Mexico”, Economic History Research, 13:2. pp. 107-116, 2017.
“La recaudación del impuesto predial: un análisis de sus determinantes económicos en el período 1969-2010” [The property tax collection: an analysis of its economic determinants in the 1969-2010 period], (with Carlos Moreno), Revista Mexicana de Ciencias Políticas y Sociales, 60:225, pp. 53-84, 2015.
“La reforma tributaria de 2013: lejos de abordar los problemas de la hacienda pública” [The 2013 tax reform: far from addressing the public finance challenge], Espiral, 23:64, pp. 69-99, 2015.
Compendio de Política Económica de México: 1980-2000 [Compendium of economic policy in Mexico: 1980-2000], ITESO-Coecytjal, Mexico, 2003.
“The Superfluous Congress: Executive Dominance and Business Lobbying in Mexico's 2013 Tax Reform” Mexican Studies, 37:1, pp. 93-122, 2021.
“Una hacienda local pobre: qué explica la recaudación predial en México”, [Poor local governments: what explains the property tax collection in Mexico], Estudios Demográficos y Urbanos, 36:1, pp. 49-88, 2021.
“Los límites de la recaudación predial en los municipios urbanos de México: un estudio de casos”, [The property tax limits in Mexican urban municipalities], Estudios Demográficos y Urbanos, 33:3, pp. 601-637, 2018.
Book Chapters
“Local Government in Mexico”. In N. Steytler (Ed.) Forum of Federations Handbook on Local Government in Federal Systems. Ottawa: The Forum of Federations. (with Reyes Alejandra). Forthcoming, 2021.
“El papel de los contribuyentes en la introducción de impuestos directos en la década de 1920” [The role of tax payers during the adoption of direct taxes in 1920’s Mexico”], in Colin Márquez, (ed.), De Contribuyentes y contribuciones en la fiscalidad mexicana, siglos XVIII-XX, Colegio de México y Universidad Veracruzana, pp. 319-357, 2018.
“La baja recaudación y la poca progresividad del sistema tributario y el impuesto sobre la renta en México: un primer acercamiento” [ ̈The low revenue and tax progressivity of the tax system and the income tax: an exploratory analysis], in Calva, José Luis, (ed.), México 2018-2024. Nueva estrategia de Desarrollo, Equidad Fiscal, Juan Pablos Editor, pp. 191-226, 2018.
“El sistema tributario mexicano en perspectiva histórica e internacional después de la reforma de 2013” [“The Mexican tax system in historical and international perspective after the 2013 reform”], in Valencia, Enrique, (ed.) Nueva ronda de reformas estructurales en México, ¿nuevas políticas sociales?, Colegio de la Frontera Norte, pp. 155-176. 2016.
“La reforma tributaria en México durante la época del desarrollo estabilizador: reformas al ISR de 1961 y 1964” [“Tax reform in Mexico during stabilizing growth: income tax reforms in 1961 and 1964”], in Calva, José Luis, Reforma Fiscal Integral, Juan Pablos Editor, pp.137-164, 2012.
Working Papers
“Finanzas municipales en México: porqué unos municipios recaudan más y gastan mejor”, [Municipal Finance in Mexico: why some cities extract more and spend better], Lincoln Institute of Land Policy Working Paper. WP19MU1SP, May 2019.
“Una hacienda local pobre: un análisis de los determinantes del predial en México 1990-2010”. [Poor municipal governments: an analysis of the property tax determinants in Mexico, 1990- 2010], Lincoln Institute of Land Policy. Working Paper. WP17MU1SP. October 2017.
Work In Progress
“Responsive Budgets: Fiscal Populism in Mexican Municipalities” (book project).
“Is electoral competition making Mexican urban municipalities spend better? An account of fiscal populism.”
Chapter “Pesos y contrapesos en la política fiscal latinoamericana,” [“Check and Balances in Latinoamerican Fiscal Policy,”] Iberoamerican Association of Local Finance, Interamerican Development Bank and Economic Commission for Latin America, 2021.
Chapter “The Historical Roots of the Mexican (poor) Tax State,” in New Perspectives on Tax Regimes in Latin America, Routledge Series Global Challenges in Political Economy, June 2022.
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